Lehmann, Isabella
The Bavarian municipal fiscal equalization scheme emphasis on equity rather than efficiency / Isabella Lehmann and Matthias Wrede .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
Employing the approach of Albouy (2012), this paper evaluates the efficiency and equity of the municipal fiscal equalization scheme in the federal state of Bavaria in Germany. Calculating a measure reflecting the internalization of fiscal and real externalities by state grants, we conduct a regression analysis on variables describing efficiency and equity criteria. Because the fiscal equalization scheme redistributes revenues toward regions with low realized incomes and a larger population share of low-productivity residents, the scheme satisfies certain equity criteria. However, the fiscal equalization scheme likely does not internalize local public-good externalities and therefore hampers spatial efficiency.
TRIBUTOS MUNICIPALES
EXTERNALIDADES
EFICIENCIA
EQUIDAD IMPOSITIVA
ALEMANIA
ANÁLISIS DE REGRESIÓN
Wrede, Matthias
FinanzArchiv 0015-2218 v. 75, n. 2, June 2019, p. 127-151
The Bavarian municipal fiscal equalization scheme emphasis on equity rather than efficiency / Isabella Lehmann and Matthias Wrede .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
Employing the approach of Albouy (2012), this paper evaluates the efficiency and equity of the municipal fiscal equalization scheme in the federal state of Bavaria in Germany. Calculating a measure reflecting the internalization of fiscal and real externalities by state grants, we conduct a regression analysis on variables describing efficiency and equity criteria. Because the fiscal equalization scheme redistributes revenues toward regions with low realized incomes and a larger population share of low-productivity residents, the scheme satisfies certain equity criteria. However, the fiscal equalization scheme likely does not internalize local public-good externalities and therefore hampers spatial efficiency.
TRIBUTOS MUNICIPALES
EXTERNALIDADES
EFICIENCIA
EQUIDAD IMPOSITIVA
ALEMANIA
ANÁLISIS DE REGRESIÓN
Wrede, Matthias
FinanzArchiv 0015-2218 v. 75, n. 2, June 2019, p. 127-151